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V3651-15 ·23 November 2015 ·consulta-vinculante Medium impact
Tax

Entity grouping regime applicable if effective control of over 50% of capital or voting rights is held

A parent entity of a VAT group has enquired whether it can apply the entity grouping regime after gaining control of another group's parent through voting syndication or the transfer of share usage rights. The DGT has ruled that this is possible provided that financial, economic, and organisational control is guaranteed.

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2015-11-23PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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